Journal of Property Tax Assessment & Administration


In many francophone countries in Central and West Africa, especially in Senegal, the property tax has remained a small portion of tax revenue. To ensure sufficient funding at the local government level in Senegal, it is crucial that the property tax be restructured at both the policy and administration level. The goal of this report is to examine the property tax system in Senegal as legislated and as practiced in that country, to establish the importance and extent of annual property taxes and property transfer taxes as source of national and/or municipal revenue, and to identify priorities for property tax reform in that country.

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Property tax reform